This report addresses the importance of dividend policies for jurisdictions with profitable or potentially profitable state-owned enterprises (SOEs), against the background of current challenges in public finances and increasing pressures on SOEs to contribute revenues to the public purse. It...

The consumption of products, services and transportation has significant environmental consequences and account for the majority of global greenhouse gas emissions. Meanwhile, demand-side policy measures have the potential to reduce the environmental footprint of these activities by up to...

On the road to the 10th anniversary of the OECD Principles on Water Governance, the Handbook of What Works aims to further drive their implementation at sub-national level (e.g. municipal, regional and basin) through a compilation and analysis of evolving water governance practices. Building on...

In today's world, the digital landscape plays a crucial role in children's lives, offering opportunities for education, socialising and entertainment. However, it also poses risks such as cyberbullying, exposure to inappropriate content and breaches of privacy. There are also concerns that...

As AI use grows, so do its benefits and risks. These risks can lead to actual harms ("AI incidents") or potential dangers ("AI hazards"). Clear definitions are essential for managing and preventing these risks. This report proposes definitions for AI incidents and related terms. These...

Although uptake of digital practices by SMEs continues to increase, so too has the “digital gap” with larger firms. Understanding the drivers and persisting bottlenecks of SME digitalisation as well as gaining a deeper understanding of their practices and digitalisation processes is key to...

The OECD database on export restrictions on staple crops is an integral part of the Agricultural Market Information System (AMIS) initiative. Data collected between January 2007 to April 2024 show an increased use of export restrictions during the global food price crisis of 2007-08, the...

The paper provides an overview of the fiscal situation in Chinese Taipei and outlines its system for budget formulation and budget approval in detail. It highlights the organisation and functions of the Directorate-General of Budget, Accounting and Statistics. The paper analyses key milestones...

The results of the PISA 2022 financial literacy assessment show that many 15-year-olds should be better prepared for their financial future, as they are not able to apply their financial knowledge to real-life situations. In every participating country and economy, students from disadvantaged...

This paper examines the impact of the COVID-19 crisis on women's economic empowerment in the Middle East and North Africa (MENA), in the context of elevated gender-based discrimination in social institutions – formal and informal laws, social norms, and practices. The analysis focuses on...